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All Journal International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi
Kumala Sari, Dewi
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Humanities Economics, Econometrics & Finance Education Energy Social Sciences Other

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Determinan Audit Delay pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia tahun 2020-2022 Kumala Sari, Dewi; Djamil, Nasrullah
JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Vol. 2 No. 1 (2024): JAAMTER - MARET
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10785259

Abstract

This study is a quantitative study that aims to determine how the influence of managerial ownership, institutional ownership, the proportion of independent commissioners, the number of audit committees, and the board of directors on audit delay in various industrial sector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The number of samples in this study were 20 companies with a sample withdrawal method using purposive sampling method, this study uses secondary data obtained from the Indonesia Stock Exchange. The data analysis tool uses eviews 12. While the data processing method used is panel data regression analysis. The partial hypothesis research results show that the institutional ownership variable and the board of directors have a significant effect on audit delay. Meanwhile, the managerial ownership variable, the proportion of independent commissioners, and the number of audit committees have no significant effect on audit delay. The results of hypothesis research simultaneously have a significant effect on audit delay. The result of the coefficient of determination value adjust r-squared (R2) is 0.997220, this shows that the contribution of all independent variables in explaining the dependent variable is 99.72%.
Training The Processing Of Tomato Sauce For A Home-Based Business The Scale Of SMES Sinta, Irada; Nur Ilham, Rico; Kumala Sari, Dewi; M, Mawardati; Khaidir, Khaidir; Ekamaida, Ekamaida
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 1 No. 1 (2021): November 2021 - February 2022
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.268 KB) | DOI: 10.54443/irpitage.v1i1.24

Abstract

The Corona Virus Disease (COVID-19) pandemic which has an impact on the economy is no exception to the community around the UNIMAL Faculty of Agriculture. The COVID-19 pandemic condition in Aceh caused UNIMAL to carry out online/online-based lecture activities according to the direction of the Ministry of Education and Culture. Campus activities with an online system cause students to carry out the learning process from their home area so they are not in the environment around UNIMAL. The regulation of the online learning system due to the Corona Virus Disease (COVID-19) Pandemic which dealt a tremendous blow to the economy of the community around the UNIMAL Faculty of Agriculture as traders in the UNIMAL environment and providers of rental houses for students. Then, the lack of knowledge of housewives in East Reulet about what business prospects can be run and the cleanliness and food safety of processed products that need to be realized for public health are the basis for this activity to be carried out. The location of the community service was taken around the UNIMAL Faculty of Agriculture Institution, namely Gampong Reulet Timur, North Aceh Regency. At the preparation stage, the implementation of activities begins with increasing coordination and synergistic cooperation between the parties involved, namely Academic Activists (Lecturers) and the targeted community groups. The implementation methodology is designed for mentors in the form of a participatory approach and refers to the adult learning process (adult-learning), which consists of: (1) Providing information related to sauce processing, (2) assignment or direct practice of sauce processing.
Co-Authors ekamaida, ekamaida Irada Sinta Khaidir Khaidir, Khaidir M, Mawardati Nasrullah Djamil Rico Nur Ilham